Experience of Accounting Graduation Internship Model essay (1) This summer vacation, I worked as an intern accountant in a machinery factory. Nearly a month's internship has not only enabled me to master the manual accounting, but also learned the accounting knowledge that the school can't learn, and even understood the hardships of the work.
My mother was surprised and happy when I went to the machinery factory to practice accounting. My mother is a professional accountant with decades of work experience. She wanted me to inherit her accounting profession before and wanted to teach me all the valuable experience of decades. But I didn't accept those who have always been uninterested in accounting. Today, I was pleasantly surprised to see that I offered to practice accounting. So I couldn't wait to give me an accounting class. When my mother talked about her own vague place, she simply dug out the accounting books of that year from the bookcase of several floors and then told me in detail. Probably following my mother's accounting talent and her biography, I seem to learn quickly.
Soon after the internship, it's time to settle the monthly account at the machinery factory. In the face of a month's accumulated unit invoice, I have to do the same as a professional accountant, that is, do the account by hand within one week.
Manual accounting includes many processes: checking invoices, filling in vouchers, making summary tables, keeping accounts, reconciling accounts and filling out statements. In order to do these accounts well, I unfolded them one by one according to the method taught by my mother.
First review the invoice. The original invoice is also called the original voucher. Auditing the invoice is divided into three steps: first, it is necessary to check whether the format of the voucher adopted conforms to the regulations, whether the elements of the voucher are complete, and whether there is the signature of the handling unit; Secondly, it examines whether the economic business on the voucher is true and legal, whether the digital calculation is correct and complete, and whether the uppercase and lowercase are consistent; Finally, check whether the numbers and words on the vouchers have been altered, defaced and corrected in violation of the regulations. If it is found through examination that the vouchers do not meet these requirements, then these vouchers should be returned by the accounting department to the units and individuals who originally prepared the vouchers and re-apply the formalities.
Then fill in the accounting voucher. Accounting vouchers are the direct basis for registering account books. I first classify the original vouchers according to the economic content (such as "sales revenue" and "management expenses"), and then make a statistic of each category and write it into the accounting voucher table. The filling requirements are very strict, requiring uniform format, complete content, correct application of subjects, concise summary, clear filling and correct amount. If you make a mistake, you have to rewrite it. After completing the voucher, the consumption situation of this month is clear at a glance.
Then, the summary table of subjects is compiled according to the accounting vouchers. In order to facilitate the summary, the method of making a T-account is generally adopted in manual accounting. List the amount of accounts with the same detailed account in a "T" table, with the debit balance on the left and the credit balance on the right, and then add up the data around each T shape separately. Different T-accounts are summarized separately to form a summary table. The summary table is more clear than the accounting voucher, which expresses the financial expenditure and income of the month in detail.
And then bookkeeping and reconciliation. Check the account book data to check whether the accounting is correct. It mainly completes account checking by checking the data of general ledger and subsidiary ledger, general ledger and auxiliary ledger. Trial balance is to check the ending balance of all accounts in the account book according to the accounting balance formula: debit balance = credit balance to see if it is established. In order to ensure that the accounts and certificates are consistent, the accounts should be reconciled frequently, at least once a month.
Finally, fill out the report. It's very simple, just fill in the data on various tables and report accordingly, without any calculation.
After the account is completed, it is necessary to make electronic declaration and submit statements. Electronic declaration is to report the tax payable from the account to the tax bureau online through electronic declaration software, which will automatically transfer the tax payable from the bank to the account designated by the tax bureau. I also want to copy the same number of copies of the completed statements and send them to all relevant units (such as competent departments, tax bureaus, finance bureaus, etc.) for filing.
I can't get rid of the bad habit of carelessness. I really suffered a lot when I started this job. Every account page should be settled once, and once a month. The most troublesome thing in closing is the fees and taxes during the settlement period. If you press the calculator, you will get sore, and if you are not careful, you will make mistakes. You have to review it two or three times. At the beginning, I mastered the calculation formula and thought that pressing the calculator was a trivial matter, but I miscalculated a lot of data because of carelessness. Fortunately, there is not much data this time, and the time is relatively abundant, so I can successfully complete the task.
My experience as an accountant this time: Accounting is a job of calculating, recording, collecting data and information on specific things and converting them into financial information useful for users' decision-making. As an applied subject, the calculations in accounting are all simple four operations, so you don't need to think too much. Therefore, even if you can only add, subtract, multiply and divide in primary schools, you can also do the accounting well. It's not unusual to be able to make accounts. However, excellent accountants are made by doing accounts in a down-to-earth manner, not by taking an examination of accounting theory. Therefore, it is not enough to know only theoretical knowledge. Only by practicing more and accumulating experience on the basis of theory can we be flexible and comfortable in our work. Careful and patient are the necessary qualities and conditions for accounting. As an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Without accounting work, the finance of the government and enterprises will be in a mess. Economic management is inseparable from accounting, and the more the economy develops, the more important accounting work becomes. Can such an important job be sloppy? A little wrong data, less than a decimal point and more than a few zeros, may cause unimaginable losses. The massive data of large enterprises and companies is too big to be handled by manual accounting. Even with the help of computers, such huge data and boring operations and calculations, how can they be competent without amazing patience?
In fact, this is not only the case with accounting, but also with everything else. In any field, no matter study, scientific research or trivial matters in life, if you can keep your heart and patience, you will get twice the result with half the effort!
Experience of Accounting Graduation Internship (II) The two-month internship is over, and I feel infinite in my heart. This internship has benefited me a lot. During the whole process, I have not only been exposed to the whole accounting business process of the company, including the communication between the lower-level financial department and the higher-level financial department, but also learned various skills of communicating with people while applying professional theoretical knowledge to the process of combining practice. With the help of the masters, and more importantly, my own efforts, I have learned a lot. Of course, in addition to the successful experience, the "lessons" gained in the practice process are also a valuable asset.
During the internship, the master mainly let me know the use of financial software and the process of accounting treatment, and do some simple work. I have carefully studied the company's accounting process, really walked from the textbook to the reality, carefully understood the whole process of the company's accounting work, and mastered the operation of financial software. During my internship, I tried to transform the theoretical knowledge I learned in school into practice and try to combine theory with practice.
During my internship, I learned what I didn't learn in school.
Although bookkeeping seems very simple, it is difficult to do such a job with such a large amount of repetition without certain patience and care, because if you make a mistake, you don't just scribble it with a pen or an eraser, unlike in school, you just need to change it if you make a mistake. In the company, the accounting system has strict requirements for every step. For example:
1. If you write a wrong number, you must use a red stroke to cross the line, and then affix the seal of the responsible person, so that it can be invalidated. When we used to practice in school, we just crossed it out in red and wrote the word "invalid" on it.
2. If you write the wrong summary column, you can use blue strokes to cross the line and write the correct summary next to it. Usually, we always feel that writing the middle point looks good, but the summary is not good. We must write it on the left without spaces. This is to prevent the summary column from being tampered with at will. When I was practicing in school, I didn't like the abstract column very much. I thought I could write or not, but I didn't expect there were tricks here!
3. There are also strict requirements for the writing of numbers. The handwriting must be clear and delicate, and it should be filled in according to the grid. And when bookkeeping, it is necessary to be clear about each detailed entry and the name of the general ledger, and not to scribble it, otherwise the debit and credit sides of the general ledger will not be even.
Every transaction must be registered into the accounts that may be connected, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on, according to its original vouchers. Every accounting transaction is well-founded and registered in chronological order one by one, which is very logical. In the practice of accounting, it is not allowed to add or modify accounts that are missed or wrong, and it is not allowed to practise fraud. Every procedure and step can be based on the accounting system, which embodies the standardization of accounting.
First of all, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the summary of subjects and the trial balance, and finally register it in the general ledger. After carrying forward its cost, according to the total general ledger, fill in the annual reports such as balance sheet, income statement, income statement and so on. This is the general sequence and basic flow of accounting operation.
The knowledge learned in textbooks is the most basic knowledge. No matter how the actual situation changes, if you grasp the most basic knowledge, you can change with constancy. Therefore, I think that when I am in school, I should study hard all kinds of knowledge related to my major. With these basic knowledge as the backing, it is easy to learn all kinds of relevant knowledge in time.
Through this internship, I have not only cultivated my practical ability, increased my practical experience, shortened the distance between abstract textbook knowledge and practical work, made a new start in practical financial work, and made me have a further understanding of accounting work. While achieving practical results, I also found some shortcomings in my internship. For example, if you are not careful enough, you often misread or copy the wrong figures, which leads to errors in accounting results and unnecessary troubles; I am not skilled enough in compiling entries, so I have to strengthen my practice in the future. In a word, this accounting practice has taught me a lot of experience that I can't learn in class, and consolidated my knowledge in practice.
Of course, the shock of this experience is not limited to work, but also taught me a lesson in dealing with people. From the first day of internship in the company, the concepts of unity and cooperation were explained in detail in front of my eyes. The clear and meticulous division of labor determines that all people are interacting with each other. Only by exerting team spirit and actively assisting others can we play a good role.
This internship provides me with a rare opportunity to go deep into the society and experience life, so that I can experience life in actual social activities and understand all kinds of abilities that I should have to survive in society. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked financial personnel for advice, earnestly studied accounting theory, and used my spare time to seriously study some related knowledge beyond the contents of textbooks, thus mastering some basic accounting skills, thus realizing what I should learn more in the future, intensifying my sense of urgency, and laying a foundation for truly entering the society, displaying our talents and embarking on a job.
I firmly believe that through this period of internship, the practical experience gained will benefit me for life. It also makes me know more about the truth of being a man and doing things, truly understand the meaning of learning, the preciousness of time and the true meaning of life, and make me feel more clearly the heavy responsibility on my shoulders, see my position and see my life direction. These practices will continue to be verified in my practical work after graduation. I will continue to understand and appreciate the knowledge I have learned in my internship. In my future work, I will continue to apply my theoretical knowledge and practical experience to practical work, fully display my personal value and life value, and strive to realize my ideal and bright future.